1. a. Raw Materials ... 200,000
Accounts Payable ... 200,000
b. Work in Process ... 185,000
Raw Materials ... 185,000
c. Manufacturing Overhead... 63,000
Utilities Expense ... 7,000
Accounts Payable ... 70,000
d. Work in Process ... 230,000
Manufacturing Overhead... 90,000
Salaries Expense ... 110,000
Salaries and Wages Payable ... 430,000
e. Manufacturing Overhead... 54,000
Accounts Payable ... 54,000
f. Advertising Expense ... 136,000
Accounts Payable ... 136,000
g. Manufacturing Overhead... 76,000
Depreciation Expense ... 19,000
Accumulated Depreciation... 95,000
h. Manufacturing Overhead... 102,000
Rent Expense... 18,000
Accounts Payable ... 120,000
i. Work in Process ... 390,000
Manufacturing Overhead... 390,000
Estimated total manufacturing overhead cost
Predetermined = overhead rate Estimated total amount of the allocation base
Problem 3-31 (continued)
j. Finished Goods ... 770,000
Work in Process... 770,000
k. Accounts Receivable... 1,200,000
Sales ... 1,200,000
Cost of Goods Sold... 800,000
Finished Goods ... 800,000
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